Which province has the highest marginal rate?

For provincial-only marginal rate, Newfoundland & Labrador tops out at 21.8% on income over $1.13 million. For COMBINED federal + provincial, Quebec's top combined rate (53.31%) is the highest in Canada.

Which has the lowest?

Nunavut has the lowest top provincial bracket at 11.5% over ~$178K. Alberta has the lowest combined rate for high earners due to its (formerly flat) bracket structure.

Why does Ontario show a surtax?

Ontario adds a surtax on top of provincial tax: 20% on Ontario tax above $5,710 + an additional 36% on Ontario tax above $7,307. Effectively this means Ontario's combined federal + provincial top rate is ~53.5%, despite a low-looking 13.16% top bracket rate.

What about Quebec abatement?

Quebec residents reduce their FEDERAL tax by 16.5% (not their provincial tax). Quebec's listed marginal rates here are for provincial only and are unaffected.

Canadian Provincial Marginal Tax Rate Visualiser

Finance· 37 tools

Free visualiser for the 2025 Canadian provincial income tax brackets. Pick any of the 10 provinces or 3 territories and see the bracket-by-bracket breakdown for your income, plus marginal and effective rates. Includes Ontario surtax. For Quebec, the federal abatement is noted separately — see the Federal Marginal Rate Visualiser for the federal side.

Taxable income (CAD)

Ontario BPA ($12,747) is automatically subtracted.

Province or territory

2025 Provincial brackets · Includes Ontario surtax

For combined federal + provincial, see Canadian Income Tax Calculator.

Marginal

9.15%

Effective

4.7%

ON provincial tax

$3,528

Ontario bracket-by-bracket

Rate	Bracket	Taxable in bracket	Tax
5.05%	$0 – $52,886	$52,886	$2,671
9.15%	$52,886 – $105,775	$9,367	$857
11.16%	$105,775 – $150,000	—	—
12.16%	$150,000 – $220,000	—	—
13.16%	$220,000 – and over	—	—

Disclaimer: For informational purposes only. This is not financial, tax, or legal advice — consult a licensed professional before making decisions.

Frequently Asked Questions

References

Provincial and Territorial Tax Rates — Canada Revenue Agency

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References and sources

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